About WVATSWVATS Quarterly Newsletter
Winter 2005
Please note that phone numbers, addresses, websites and e-mail addresses were accurate at time of publication. This information may not be current.
Articles: [WVATS] [Resources] [Tools] [State] [National] [DBTAC] [AgrAbility] [PATHS 2005]
Assistive Technology Act Reauthorized
Millions of people with disabilities rely on assistive technology to help them gain and maintain independence. Legislation supporting the state assistive technology projects was scheduled to sunset on September 30, 2004. The Assistive Technology Act of 2004 (Public Law 108-364) reauthorized the continuance of assistive technology programs in all states and territories for five years, and removed the sunset provision from the law.
The purposes of the revised Act include:
- supporting state efforts to improve the provision of assistive technology to individuals with disabilities through comprehensive statewide programs of technology-related assistance for individuals with disabilities of all ages
- providing states with financial assistance that supports programs designed to maximize the ability of individuals with disabilities and their family members, guardians, advocates, and authorized representatives to obtain assistive technology devices and services
"The impressive bi-partisan effort of Congress to ensure the continuance of these vital programs is heartening for people with disabilities and the programs that serve them," said Deborah Buck, Executive Director, Association of Assistive Technology Act Programs. "When the Congress puts aside partisanship in order to address the needs of people with disabilities, it is a victory for all Americans."
The Association of Assistive Technology Act Programs (ATAP) worked for several years to educate Congress about the significance of the Act in the lives of people with disabilities. Members of the West Virginia Assistive Technology System (WVATS) Advisory Board were among those working for reauthorization of the Tech Act and now look forward to five more years of funding.
Tax Incentives
Persons with disabilities may be unaware of IRS tax rules that provide personal tax benefits. Tax benefits are also available for employers and businesses in their communities that are working on accessibility of their stores or places of business. WVATS staff researched and found several such benefits that might be of assistance as April 15th looms in your future and describes these benefits in this issue of the newsletter. If you know of other tax benefits we didn't find, please e-mail WVATS@hsc.wvu.edu so we can share them.
E. Don Yoak, Activist and Advocate
Individuals with disabilities, long term illnesses and senior citizens lost a good and faithful friend on September 4, 2004. E. Don Yoak passed away after a short but intense bout with colon cancer. For more than ten years, he served actively and faithfully as an advocate for issues involving senior citizens on the West Virginia Assistive Technology System (WVATS) Advisory Board. Don was a great supporter of WVATS and its programs and because of his great love of gardening was especially interested in the AgrAbility program. He not only shared his designs for assistive technology to make gardening easier with readers of the WVATS Newsletter (Vol. 10, #2, 2002), but had photos taken to illustrate his designs. See below.
Over time and as he learned more about disability issues, Don became an advocate for individuals of all ages with disabilities and long term care issues. Don was faithful on behalf of disability-related legislation in writing letters and making phone calls to his many friends who held political office. On the national level, he could call on Senators Robert C. Byrd and Jay Rockefeller, political friends he could call on the state level whom he knew from nearly 30 years as an on-the-floor official during sessions of the West Virginia Legislature.
Don was 82 at the time of his death. He had just returned from his seventh annual trip to the National Silver Haired Congress when he found out about his diagnosis.
Don was appointed to serve as senator from the West Virginia Silver-Haired Legislature to the National Congress by Senator Robert C. Byrd. In his role as vice chair of the Social Security Committee of the National Congress, Don submitted many resolutions, which included raising the threshold on social security earnings, and requiring all city, county, state and federal employees to join the Social Security System. Don also served on the National Board of AARP, as a member of Ford Motor Company's National Grievance Board and as a member of the West Virginia Consolidated Public Retirement Board.
Dwayne Scott, a friend of 10 years who served with Don on the WVATS Advisory Board, was shocked and greatly saddened by Don's death. "He was such a vital part of the WVATS Board that he can never be replaced. Don was a remarkable person and truly made the world a better place." Dwayne had his last conversation with Don three weeks before Don's death. In that phone conversation, which Dwayne says he will never forget, "Don's wit and sense of humor were still there in Don Yoak style."
Don Yoaks' gardening assistive technology tools: electric motor on tiller and fertilizer dispenser
ADAPT News adapt@labyrinth.net
Fair Hearing?
By Ken Ervin
During the summer of 2003, I started asking Molly Jordan, Inspector General of DHHR, to make time on the schedule of the hearing officers for in-service training concerning the delivery of disability services in our state. This request is based on irregularities we have found in a number of fair hearings due to lack of correct information. Here are a few examples:
A hearing officer based his decision on the fact that the individual could not benefit from training. Testimony was provided by a skills trainer from the Northern West Virginia Center for Independent Living (NWVCIL) who stated that the individual could benefit from training, and that she (the skills trainee) had evidence that could demonstrate this point. The hearing officer did not take this information into account. He went on to point out that the individual had a certificate from the DRS/Institute Business Ed Program and, therefore, would not meet the threshold for the MR/DD Waiver. I know at least three individuals who receive MR/DD services who have received certificates from this program. When this case went to circuit court, the judge based his decision on the inaccurate conclusions drawn by the hearing officer.
Unfortunately, this individual must wait another year in a nursing home simply because the hearing officer did not have the necessary understanding of disability services currently provided in the state of West Virginia. Individuals receiving Waiver Services have vital supports taken away because they have graduated from high school and the hearing officer determines they can no longer benefit from Waiver. You do not graduate from having a developmental disability.
Although people can improve, some support is almost always a part of their life. Furthermore, like anyone else, when people with disabilities transition from one part of their life to the next they need more support, not to have assistance abruptly withdrawn, leaving them at risk.
The Adaptive Behavior Scale (ABS) currently used by the Office of Behavioral Health Services to determine eligibility was not normed for people with developmental disabilities who do not have a cognitive impairment. Were you aware that the individual who developed the Adaptive Behavior Scale has stated that the test was not normed for older individuals with disabilities? This has serious ramifications since DHHR is basing its eligibility decisions almost solely on the ABS. How can it be a valid measure, or ethical testing?
Both NWVCIL and the Center for Excellence in Disabilities have offered to provide training and an overview of their services to the hearing officers. When I spoke to Molly Jordan this month, she told me that it was a legal matter and the hearing officers did not want to appear to be providing preferential treatment. How is it preferential to have correct information?
Have you had a difficult experience with a hearing? Let us know. 304-319-0143. I look forward to hearing from you.
Accessible IRS Tax Products
The Internal Revenue Service (IRS) is committed to making every document on its World Wide Web site accessible to the widest possible audience. The IRS Alternative Media Center has prepared hundreds of its most popular tax forms and publications using full text descriptions where needed and is making these files available for download through IRS.gov. Most of these files are in ASCII text format, a few were prepared in HTML and all were transcribed for Braille. The Braille print files are in .brf format and can be sent directly to an embosser for Braille output. To download any of these files, use the following link: www.irs.gov/formspubs/article/0,,id=96151,00.html
The Resource Section
Tax Credit Resources
TaxCreditResources.org is a new web site that provides detailed information about federal and some state tax credits, particularly those that can be claimed by persons with low-to-moderate income. The primary focus of the web site is on the Earned Income Credit (EIC), which is also known as the Earned Income Tax Credit (EITC). The EIC is one of the U.S. Government's most important work promotion and anti-poverty programs. This web site explains: what the EIC is; eligibility requirements; how to claim the EIC on your federal tax return; and where to find the right tax return forms and answers to commonly asked questions.
TaxCreditResources.org provides an eligibility check that makes it possible to determine if you might be eligible to claim the Earned Income Credit on your federal tax return. The web site also determines eligibility for the Child Tax Credit. If you are eligible for the federal EIC, the eligibility check will tell you approximately how much you may claim. If you do not appear eligible for the EIC, you will be told the reason(s) why. Age limitations are waived if the child is permanently and totally disabled.
AT Tax Credits for the Workplace
In many cases employers are required to pay for assistive technology, equipment, and other accommodations, if the request meets the criteria for a reasonable accommodation under the Americans with Disabilities Act (ADA). Below are ways employers can compensate for costs incurred.
ADA Small Business Tax Credit
Businesses with 30 or fewer employees or $1,000,000 or less per year in total revenue can receive a tax credit for the cost of accommodations provided to an employee (or consumer) with a disability. This credit covers 50 percent of eligible expenditures up to $10,000 (maximum credit per year of $5,000). For additional information, call the Internal Revenue Service at 800-829-1040 or 800-829-4059 (TTY) or visit www.irs.ustreas.gov
WOTC and WTW Tax Credits
Although not directly connected to accommodations, any employer can use these tax credits to help offset costs of assistive technology, equipment, or accommodations for a person with a disability.
- Work Opportunity Tax Credit - WOTC is available for hiring individuals from economically disadvantaged backgrounds. Employers can receive a tax credit up to $2,400 per individual hired. Many people with disabilities meet the criteria for WOTC, including all recipients of Supplemental Security Income (SSI) and all clients of state vocational rehabilitation agencies.
- Welfare-to-Work Tax Credit - If a person with a disability is a recipient of Temporary Aid to Needy Families (TANF) at the time of hire, the employer can receive a federal tax credit for up to $8,500 per individual hired.
Additional information on these tax credits can be obtained from the U.S. Department of Labor: www.uses.doleta.gov/tax.asp. WOTC state and regional contacts can be found at http://wdr.doleta.gov/contacts
Tax Deductions for Home Modifications
Financial incentives are available for modifying an existing home. Costs of certain home improvements made to accommodate a taxpayer, spouse or dependent with a disability and allow that person to continue living at home are deductible as a medical expense. Improvements include, but are not limited to, grading the home site to improve access, constructing ramps, modifying entrance areas, widening exterior doorways, widening/modifying interior doorways, installing railings and support bars, and modifying bathrooms.
The IRS permits deductions of many medical expenses that amount to more than 7.5 percent of adjusted gross income. Medical expenses include amounts persons pay for special equipment, home modifications or home improvements. The IRS calls these Capital Expenses. Details of allowable expenses are published in the Internal Revenue Service Publication 502: Medical and Dental Expenses. For additional information visit www.irs.gov or call 800-829-1040 for individual tax questions or 800-829-4933 for business tax questions.
Tax Credits and Benefits
The following information presents basic information about existing tax credits and benefits that may be available to qualifying taxpayers with disabilities, parents of children with disabilities, and businesses or other entities wishing to accommodate persons with disabilities. More detailed information on these topics can be found in IRS Publication 907, "Tax Highlights for Persons with Disabilities," and in the other publications cited below. All of the following forms and publications are available electronically from the Internal Revenue Service at www.irs.gov. For a free paper copy of any listed form or publication, call 800-829-3676 or 800-829-4059 (TTY).
Tax Credits and Benefits - As a Person with a Disability
A person with a disability, may qualify for some of the following tax deductions, income exclusions, and credits:
- Standard Deduction: If you are legally blind, you may be entitled to a higher standard deduction on your tax return. See IRS Publication 501.
- Gross Income: Certain disability-related payments may be excluded from gross income. These include compensatory damages for a physical injury or sickness; a permanent loss, or the loss of the use of a part or function of your body; or a permanent disfigurement. Veterans Administration (VA) disability benefits and Supplemental Security Income (SSI) may also be excluded from your gross income. See IRS Publication 525.
- Impairment-Related Work Expenses: If you have a physical or mental disability that limits your ability to function as an employee, you may be able to deduct some work expenses related to your impairment. Some examples would be an on-the-job attendant, computer software such as a screen reader, or a sign language interpreter. See IRS Publication 529.
- Medical Expenditures: In addition to home modifications you may be able to deduct the cost of certain educational services and equipment as medical expenses, as long as these expenses are made to alleviate your physical or mental condition. Examples of this include: installation of an elevator; the extra costs for Braille books over regular printed editions; or amounts paid to purchase, train, and maintain a service animal. See IRS Publication 502.
Tax Credits and Benefits As a Parent of a Child with a Disability
A parent of a child with a disability may qualify for some of the following tax exemptions, deductions, and credits.
- Dependents: You may be able to claim your child with a disability as an exemption, regardless of age, even if your child receives income for work performed at a sheltered workshop. If your child receives SSI, you may still claim them as a dependent if you provided more than half of their support. See IRS Publication 501.
- Adoption Credit: You may be able to claim a tax credit for expenses paid to adopt a child. The credit may increase if the expenses are for adoption of a child with special needs. See IRS Publication 968 and Form 8839.
- Medical Expenditures: Special schooling for a child with a disability or one needing psychiatric treatment may be deductible as a medical expense. This includes special instruction or training such as lip-reading, sign language, speech instruction, or Braille training. See IRS Publication 502.
- Child or Dependent Care Credit: If you pay someone to care for your dependent child or other qualifying person so that you can work or look for work, you may be able to claim a credit for those expenses. Age limitation rules are waived if the person is physically or mentally unable to care for him or herself. See IRS Publication 503.
Tax Credits and Benefits - As a Business Wishing to Accommodate Persons with Disabilities
A business wishing to accommodate persons with disabilities may qualify for some of the following tax credits and deductions.
Disabled Access Credit: An eligible small business may be entitled to a tax credit for costs to make a business accessible to individuals with disabilities. The credit is available every year and can include a variety of costs, such as sign language interpreters for employees or customers who are deaf, the purchase of adaptive equipment, etc. See IRS Publication 535 and Form 8826.
Architectural/Transportation Tax Deduction: All businesses may be able to take an annual deduction for expenses related to removing physical, structural, and transportation barriers for people with disabilities. Eligible small businesses may use the credit and deduction together, if the expenses incurred qualify. See IRS Publication 535.
Powerful Tools
Freedom Table Mount
Freedom Table Mount is freestanding and gives hands free support on any flat surface. The mount can be moved in a variety of angles, the height can be changed and the device can be rotated 360 degrees, without losing the height or the position of the device.
Its quick release levers allow it to be quickly positioned for use. Freedom Table Mount can be used with all AAC devices and most notebook computers. For more information call 800-397-0921 or visit www.infogrip.com
JAWS
JAWS for Windows is a screen reading software that works with your PC to provide access to today's software applications and the Internet. With its internal software speech synthesizer and the computer's sound card, information from the screen is read aloud, providing technology to access a wide variety of information.
JAWS also outputs to refreshable Braille displays, providing Braille support of any screen reader on the market. For additional information visit, www.freedomscientific.com or call Bob Hicks at the Seeing Hand Association, Inc., a vendor for JAWS, located in Wheeling at 304-232-4810.
Weighted Universal Grip
The Weighted Universal Grip/Holder can hold a wide variety of writing or marking devices. This device stabilizes the hand for people with writing difficulties and provides added weight for "bearing down" with a writing device.
The deluxe model weighs 7 oz. and has a vinyl handle that can be increased in diameter by use of the Allen wrench (included) to accommodate various sized writing utensils.
For additional information call 800-377-8033 or visit www.activeforever.com
DAZOR Weighted Base Magnifier
The DAZOR weighted base magnifier has a 12 pound base to avoid tipping and an 18 inch arm that provides 30 inch reach. Each magnifying lamp has a five inch precision ground optical glass lens with less distortion and true color rendition. It comes with either a three diopter lens (1.75X) and optional 3x "add-a-lens" for additional power or 5D (2.25x). It uses one Circline fluorescent bulb (included).
For additional information, visit www.maxiaids.com or call 800-522-6294.
Talking Calculator
The talking calculator announces numbers pressed and calculated totals in a loud, audible voice. The calculator has a large eight-digit LCD readout and an adjustable volume control. Uses two AA batteries, (not included). Desk size: 5"H x 7"W.
For additional information call 877-648-8400 or visit www.goldviolin.com
National News
Funding Awarded to Develop Strategies for Children with Autism
The Waisman Center was awarded the National Medical Home Autism Cooperative Agreement from the Maternal and Child Health Bureau. The purpose of the four year effort will be to develop strategies to improve the capacity of the early intervention community to identify, appropriately serve, and integrate children with autism into their communities.
The project will be implemented in collaboration with many national partners including the National Center of Medical Home Initiatives within the American Academy of Pediatrics.
For more information call Christine Breunig, Project Coordinator at the Waisman Center at 608-890-0145 or e-mail breunig@waisman.wisc.edu
Nationwide Settlement Agreement With Motel 6
The U.S. Justice Department announced an agreement with Motel 6, settling allegations that the company violated the Americans with Disabilities Act (ADA). Under the agreement, Motel 6 will bring its over 600 corporate owned or operated motels into compliance with the ADA by December 31, 2006.
In addition, the company will hire a full-time ADA compliance officer, provide ADA training to all motel managers, and hire an independent consultant to assess compliance with the agreement. Information regarding compliance with federal disabilities laws and the rights of individuals with disabilities are available at www.ada.gov and also through the Civil Rights Division's ADA information line at 800-514-0301 or 800-514-0383 (TTY).
State News
Veterans Need Homes
The Louis A. Johnson VA Medical Center in Clarksburg is in need of homes for veterans, who for medical or social reasons, cannot return to their own homes or other (prior) living situations. The program, known as the "Community Residential Care Program," provides care in private homes for veterans who require meals, laundry, personal care, and supervision.
Homes are needed in towns, small communities, and rural areas within a reasonable radius of the VA Medical Center in Clarksburg. Homes are particularly needed in the Clarksburg, Fairmont, Morgantown, Buckhannon, Elkins, and Parkersburg areas.
Veterans are placed in homes only after careful planning so that both the veteran and sponsor feel the arrangement can be successful. Sponsors who are accepted for the program must agree to accept veterans into their homes regardless of the veteran's age, race, religion, creed, sex, or national origin.
If you are interested in participating in the Community Residential Care Program, you are invited to call Mark Talkington at 304-623-3461, ext. 3553 for additional information and an application.
West Virginia on the Move Is An Affiliate of America on the Move
West Virginia on the Move (WVOM) is a statewide initiative to promote active living and healthy eating in order to stop weight gain and the many health complications that result from being overweight. WVOM seeks to spread the word through public and private sectors that just 2,000 extra steps each day or 100 fewer calories a day, is enough for most individuals to create a balance between the amount of calories you consume and the amount of energy you use.
WVOM provides simple tools to increase physical activity and decrease calorie consumption by providing pedometers, informational materials, special events, and technical assistance to participants.
The goal of WVOM is to assist West Virginians, regardless of athletic ability, to increase the physical activity in their lifestyle and make smarter food choices to maintain a healthy weight. For more information call 304-925-0342 or visit www.wvonthemove.org
WV DBTAC News
Accessible Taxes?
A consumer's experience with the U.S. tax system
By Paul Bohman, Shane Anderson, Sachin Pavithran
Sachin Pavithran, who is legally blind, and his sighted colleague, Shane Anderson, decided in April 2004, to find out if it is possible for a person who is blind to fill out tax forms and file them without any help from a sighted person.
Sachin uses JAWS, a "screen reader" to access his computer. JAWS reads text out loud, using a voice synthesizer. JAWS allows Sachin to navigate his computer, as long as computer programs and Web pages are developed with disability access in mind.
Because Sachin could not access paper-based information, it made sense to try some of the commerical software tools and web-based programs marketed for preparing taxes. Shane and Sachin tried TurboTax Premier, TurboTax online, TaxACT online, and H & R Block online. They ran up against barrier after barrier; none of the programs they tried was designed with disability access in mind.
Sachin tried to access TurboTax Premier with JAWS, but JAWS was unable to read it. The only items that seemed compatible with JAWS were the buttons that allowed the user to move from page to page.
They tried the online version of TurboTax, which had accessible text instructions, but the buttons were not accessible. Sachin encountered similar problems on both the TaxACT online service and the H & R Block online service. JAWS was able to read part of the information to Sachin, but not enough to actually complete his taxes.
Sachin and Shane gave up on the idea of using commercial products to prepare Sachin's taxes and went to the IRS web site to see if it might be easier to use. They found the IRS site design rather simple and straightforward, even though the amount of information was daunting.
The whole process turned out to be a frustrating experience with the end result that Sachin did not file his taxes independently. Does this mean that it could not have been done? Sachin's experience was the experience of only one person. Perhaps other screen reader users would be able to file their own taxes without assistance. The complexity of the tax filing process is a challenge for anyone to comprehend and navigate successfully, especially on the first try.
To the credit of the IRS, it made a significant effort to make the forms accessible to citizens who are blind. Few other U.S. government sites have made such a concerted effort to be accessible.
On the other hand, the commerical software programs and online services were inaccessible to the point that they were unusable by Sachin. No matter how experienced or knowledgeable a person is, these programs could not be accessed with a screen reader. Most of these accessibility barriers could be easily overcome by the software creators, however, by simply implementing accessibility standards, such as the Web Content Accessibility Guidelines of the World Wide Web Consortium (W3C) or Section 508 of the Rehabilitation Act.
From Webaim www.webaim.org
Filing Taxes Online - Public Resources
Using a computer is a great way for many people to file their taxes. Various software programs are available to help individuals. However, for those who do not have a personal computer, filing taxes online is not an option. Or is it? There are facilities that have computer labs available to the public, and staff that are able to help individuals in using computers.
First, look to your community. Does your town have a public library? Does it have a public school, college, university or senior center? Many public libraries are equipped with computer workstations that are available to the public. Some schools offer after hour programs, where the public can use the computer systems after the school day and many senior centers have computer labs.
Each West Virginia WORKFORCE Career Center has a computer available to the public and an accessible computer workstation available for individuals who need specialized software or hardware to use the computer. Call your local career center for additional information or visit www.workforcewv.org
WorkForce WV Career Centers
Beckley
304-253-1214
Charleston
304-558-0342
Clarksburg
304-627-2125
Elkins 304-637-0255
Fairmont
304-363-5550
Greenbrier
304-647-1360
Huntington
304-528-5525
Logan 304-792-7010
Martinsburg
304-267-0030
Mercer 304-425-5537
Morgantown
304-285-3120
Moorefield
304-538-7741
New Martinsville
304-455-6184
Parkersburg
304-420-4531
Summersville
304-872-0820
Wheeling
304-232-6280
Williamson
304-235-6012
Winfield
304-757-7270
Once you have found a computer to use, a number of resources are available online to help with filing taxes. For example:
AARP Tax Aide - established to help older persons complete their tax returns. Trained AARP Tax-Aide volunteers help persons with low- and middle-incomes maximize their legal deductions and credits. www.aarp.org/money/taxaide/
H & R Block offers tax professionals to assist with year round personal advice and to help individuals plan tax filing. The company also offers online help with their tax products. www.hrblock.com
Internal Revenue Service (IRS) The mission of the IRS is to provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. www.irs.gov
Volunteer Income Tax Assistance (VITA ) sites offer free tax return preparation to individuals with low to moderate incomes. www.vita-volunteers.org/
Job Accommodation Network (JAN) is an international toll-free consulting service that provides information about job accommodations and the Americans with Disabilities Act (ADA). JAN staff compiled this list of resources to assist employers in search for tax breaks and deductions. The web page contains summaries of:
- Disabled Access Credit (DAC)
- Architectural and Transportation Barrier Removal Deduction
- Rehabilitation Act of 1973
- Work Opportunity Tax Credit (WOTC) Program
www.jan.wvu.edu/media/tax.html
TaxACT is a free tax-planning software. Download the Preview Version and start entering your tax information - you'll automatically see how changes affect your refund. www.taxact.com
Turbo Tax is tax planning software that guides the user through each step of the tax filing process. The software puts information into the correct forms and does the math process independently. This software is available to meet a variety of needs ranging from Basic to Business. The cost of this product ranges from $29.95 - $99.95 depending on your needs. www.turbotax.com
Serving West Virginia Farmers and Farm Families
Do you belong to an organization whose members might want to know more about West Virginia AgrAbility?
Please call to arrange an AgrAbility presentation.
We would like to share information with your organization about the AgrAbility Project and how it helps farmers and their families.
800-841-8436 or assist@sunnyelkins.com
Agriculture Tax Tips
There are a variety of forms and publications available to assist farmers with filing taxes. They include:
Form 943, Employer's Annual Federal Tax Return for Agricultural Employees - This form is used to report income tax withheld and employer and employee social security and Medicare taxes on farmworkers. It's also used to report taxes on wages of household employees in a private home on a farm operated for profit.
Form 990C, Farmers' Cooperative Association Income Tax Return - This is the income tax return required of a Farmer's Cooperative Association.
Schedule F (Form 1040), Profit or Loss From Farming - This form is for the computation of profit (or loss) from the operation of a farm.
Schedule J (Form 1040), Farm Income Averaging - This form is used to calculate Farm Income Averaging.
Form 2210F, Underpayment of Estimated Tax By Farmers and Fishermen - This form is filed as an explanation to avoid penalty for underpayment of estimated tax made by qualified farmers and fishermen.
Form 4835, Farm Rental Income and Expenses - This form is used by a land owner (or sublessor) to report gross farm rental income based on crops or livestock shares where he/she does not materially participate in the operation or management of the farm.
Form T (Timber), Forest Industries Schedule - This form must be attached to your income tax return if you operate, buy, lease, or sell standing timber or forest land.
Publication 51, Circular A, Agricultural Employer's Tax Guide - Publication 51 is for employers of agricultural workers (farmworkers). It contains information you may need to comply with the laws for agricultural labor relating to social security and Medicare taxes, Federal unemployment (FUTA) tax, and withheld income.
Publication 225, Farmer's Tax Guide - Publication 225 explains how the federal tax laws apply to farming. It contains chapters on the importance of good records, filing requirements and return forms, accounting periods and methods, farm income and expenses, and much more.
Publication 378, Fuel Tax Credits and Refunds - This publication discusses the purpose for which gas and special motor fuels must be used to qualify for the credit or refund of Federal excise tax. See Chapter 2 for farming purposes.
Publication 533, Self-Employment Tax - The purpose of this publication is to help you understand self-employment tax. It explains:
- What self-employment tax is
- Why you pay it
- How you pay it
- Who must pay it, and
- How to report it on your tax return.
Publication 946, How To Depreciate Property - This publication explains how you can recover the cost of business or income-producing property through depreciation.
These forms can be found at www.irs.gov/businesses/small/article/0,,id=118249,00.html or call 800-829-3676 or 800-829-4059 (TTY).
Celebrating PATHS to Real Choice
February 22-23, 2005
Charleston Civic Center
Call for more information:
800-841-8436
The Artist Showcase at PATHS to Real Choice will feature the fine art and craft work of West Virginia artists with disabilities in an effort to help extinguish stereotypes regarding disability and to show that individuals with disabilities make positive contributions to our communities and workplaces everyday, in many ways. Artists may both display and sell their art work.
Both professional and beginning artists, who reside in West Virginia, are encouraged to participate in this non-juried event; stipends to cover the $50 exhibitor fee are available to help artists who wish to exhibit. Media accepted includes oil and acrylic, sketches, watercolor, wood carving, sculpture, printing, photography, and stained glass.
The 2005 ARTIST SHOWCASE AT PATHS will be on exhibit at the Civic Center as part of the Celebrating PATHS to Real Choice Conference. However, the Showcase will be open to both conference participants and the general public from 9:00 am - 5:00 pm on February 22-23.
Individuals interested in obtaining a prospectus or learning more about participating and visiting the Artist Showcase at PATHS should contact Regina Mayolo at 800-841-8436 or e-mail rmayolo@hsc.wvu.edu
Schedule
Tuesday, February 22, 2005
8:00 a.m. - 9:00 a.m. Registration
9:00 a.m. - 10:30 a.m. Morning Sessions - I
10:30 a.m. - 11:00 a.m. Break
11:00 a.m. - 12:30 p.m. Morning Sessions - II
12:30 p.m. - 1:30 p.m. Networking lunch in Civic Center
1:30 p.m. - 3:00 p.m. Afternoon Sessions - I
3:00 p.m. - 3:30 p.m. Break
3:30 p.m. - 5:00 p.m. Afternoon Sessions - II
Wednesday, February 23, 2005
9:00 a.m. - 4:00 p.m. Fundamentals of Assistive Technology
9:00 a.m. - 4:00 p.m. Accessible Computer Labs - The Role of Assistive Technology
9:00 a.m. - 4:00 p.m. Next Steps: Transition Planning
WVATS Newsletter
Editor: Jamie Hayhurst jhayhurst@hsc.wvu.edu Center for Excellence in Disabilities at West Virginia University Publications
Editorial Committee: Jeanne Grimm, Monica Andis, Laura Werner, David Horvath, Lori Risk, Melina Sissum. Layout: Kim Palumbo
All printed materials produced by WVATS are available in Braille, electronic format, cassette tape and large print.
This publication was supported by funds from the National Institute on Disability and Rehabilitation Research (NIDRR), Department of Education, grant number H224a20011. The lead agency is the West Virginia Division of Rehabilitation Services. Contents of the newsletter are solely the responsibility of the authors and do not necessarily represent the official view of the Department of Education or the Center for Excellence in Disabilities.
Web site address: www.cedwvu.org/programs/wvats/
